https://www.taxtmi.com/caselaws?id=252917 The Tribunal allowed the appellant's refund claim for a revenue deposit paid during the clearance of imported goods, overturning the Commissioner (Appeals) decision based on unjust enrichment. The Tribunal found that the burden of proving no duty incidence passed to the buyer was met by the appellant, who demonstrated the revenue deposit was not part of the duty through a Chartered Accountant's certificate and evidence of the deposit as receivable from customs. The decision emphasized the non-dutiable nature of the deposit and directed the Adjudicating Authority to promptly implement the refund. en-us Fri, 11 Apr 2014 00:00:00 +0530 Fri, 07 Nov 2014 18:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252917 The Tribunal allowed the appellant's refund claim for a revenue deposit paid during the clearance of imported goods, overturning the Commissioner (Appeals) decision based on unjust enrichment. The Tribunal found that the burden of proving no duty incidence passed to the buyer was met by the appellant, who demonstrated the revenue deposit was not part of the duty through a Chartered Accountant's certificate and evidence of the deposit as receivable from customs. The decision emphasized the non-dutiable nature of the deposit and directed the Adjudicating Authority to promptly implement the refund. Case-Laws Customs Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252917